(1964) LCER-348(SC) #
Area of Law:
Customs and Excise Law, Exchange Control Law.
Brief Facts:
Etim Okon (the defendant) was charged with concealing £1,000 Nigeria Currency Notes in a gari bag on board a ship bound for Fernando Po, in contravention of Exchange Control regulations. Customs officers found the bag and arrested Okon, who claimed innocence, stating the bag was mistakenly taken on board.
Legal Issues:
- Whether the prosecution proved beyond reasonable doubt that the defendant intended to export currency notes illegally.
- Whether procedural errors in prosecution affected the validity of the charges.
Ratios:
- The burden of proof shifts to the defendant to disprove intent once possession of prohibited goods is established (Customs and Excise Management Act).
- A charge may proceed without explicit consent from the Board of Customs and Excise if certain statutory conditions are met (Customs and Excise Management Act).
- When determining appeals from acquittals, the High Court may remit the case to the trial court or substitute its own verdict based on regional court laws.
Decision:
The High Court allowed the Board of Customs and Excise’s appeal, overturning the Chief Magistrate’s acquittal and convicting Okon. However, the Court erred by not remitting the case back to the trial court as required by regional law. Therefore, the appellate court set aside the conviction and directed that the Chief Magistrate’s acquittal be restored. The issue of forfeiture of the currency notes remains unresolved pending civil proceedings.